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Understanding your CP259F Notice

We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 5227 immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

You may want to...


Answers to Common Questions

Which organizations must file a Form 5227?
Form 5227 must be filed by all charitable remainder trusts described in section 664; all pooled income funds described in section 642(c)(5); and all other trusts such as charitable lead trusts that meet the definition of a split-interest trust under section 4947(a)(2), unless certain exceptions apply (see General Instructions of the Form 5227 Instructions).

When is Form 5227 due?
Form 5227 is due by April 15 of each year. If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. More information can be found at the Form 5227 Instructions.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259F, Page 1

Notice CP259F, Page 2

Notice CP259F, Page 3

Notice CP259F, Page 4

Page Last Reviewed or Updated: 29-Mar-2014

The Usaf

Usaf Index A Abatement of interest and penalties, Abatement of interest and penalties. Usaf Accidents, Deductible losses. Usaf , Nondeductible losses. Usaf Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. Usaf , Adjustments to Basis Amended returns, Amended return. Usaf Appraisals, Appraisal. Usaf , Costs of photographs and appraisals. Usaf Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. Usaf Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. Usaf , Adjustments to Basis Replacement property, Basis of replacement property. Usaf Business or income-producing property, Business or income-producing property. Usaf Business purposes, property used partly for, Property used partly for business and partly for personal purposes. Usaf C Cars Accidents, Deductible losses. Usaf Fair market value of, Car value. Usaf Cash gifts, Cash gifts. Usaf Casualty losses, Table 3. Usaf When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. Usaf Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. Usaf Nondeductible losses, Nondeductible losses. Usaf Progressive deterioration, Progressive deterioration. Usaf Proof of, Casualty loss proof. Usaf When to report, Losses. Usaf Workbooks for listing property, Workbooks for casualties and thefts. Usaf Clean up costs, Cost of cleaning up or making repairs. Usaf Condemnation, Condemnations. Usaf Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. Usaf Clean up, Cost of cleaning up or making repairs. Usaf Incidental expenses, Related expenses. Usaf Landscaping, Landscaping. Usaf Photographs taken after loss, Costs of photographs and appraisals. Usaf Protection, Cost of protection. Usaf Repair, Cost of cleaning up or making repairs. Usaf Replacement, Replacement cost. Usaf D Death of taxpayer Postponement of gain, Death of a taxpayer. Usaf Deductible losses, Deductible losses. Usaf Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. Usaf , Table 3. Usaf When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. Usaf Reporting Loss on Deposits When to report, Loss on deposits. Usaf Disaster area losses, Lessee's loss. Usaf Claiming on amended return, Claiming a disaster loss on an amended return. Usaf Federal loan canceled, Federal loan canceled. Usaf Federally declared disaster, Business or income-producing property located in a federally declared disaster area. Usaf , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. Usaf Form 1040X, How to report the loss on Form 1040X. Usaf Home made unsafe, Home made unsafe by disaster. Usaf How to deduct loss in preceding year, How to deduct your loss in the preceding year. Usaf Inventory, Disaster loss to inventory. Usaf Main home rules, Main home in disaster area. Usaf , Gains. Usaf Qualified disaster mitigation payments, Qualified disaster mitigation payments. Usaf Qualified disaster relief payments, Qualified disaster relief payments. Usaf Records to keep, Records. Usaf Tax deadlines postponed, Covered disaster area. Usaf When to deduct, When to deduct the loss. Usaf Table 3, Table 3. Usaf When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. Usaf Disaster relief grants, Disaster relief. Usaf Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. Usaf F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. Usaf Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. Usaf Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. Usaf , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. Usaf Figuring loss, Theft loss proof. Usaf , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. Usaf Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. Usaf Form 1040, Schedule D, Personal-use property. Usaf Form 1040X Disaster area losses, How to report the loss on Form 1040X. Usaf Form 4684 Reporting gains and losses on personal-use property, Personal-use property. Usaf Free tax services, Free help with your tax return. Usaf G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. Usaf Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. Usaf H Help (see Tax help) I Incidental expenses, Related expenses. Usaf Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. Usaf Interest abatement, Abatement of interest and penalties. Usaf Inventory losses, Loss of inventory. Usaf Disaster area losses, Disaster loss to inventory. Usaf L Landscaping, Landscaping. Usaf Leased property, Leased property. Usaf When to report, Lessee's loss. Usaf Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. Usaf Records of, Theft loss proof. Usaf Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. Usaf (Table 3), Table 3. Usaf When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. Usaf , Married taxpayers. Usaf Mislaid or lost property, Mislaid or lost property. Usaf Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. Usaf Nondeductible losses, Nondeductible losses. Usaf P Payments for living expenses, Insurance payments for living expenses. Usaf Penalty abatement, Abatement of interest and penalties. Usaf Personal property Loss deduction, figuring of, Personal property. Usaf Personal-use property Reporting gains and losses, Personal-use property. Usaf Personal-use real property, Exception for personal-use real property. Usaf Photographs Documentation of loss, Costs of photographs and appraisals. Usaf Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. Usaf Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. Usaf Changing mind, Changing your mind. Usaf Replacement property acquired after return filed, Replacement property acquired after return filed. Usaf Replacement property acquired before return filed, Replacement property acquired before return filed. Usaf Required statement, Required statement. Usaf Substituting replacement property, Substituting replacement property. Usaf Three-year limit, Three-year limit. Usaf Proof of loss, Proof of Loss Protection costs, Cost of protection. Usaf Publications (see Tax help) R Records of loss, Theft loss proof. Usaf Recovered stolen property, Recovered stolen property. Usaf Reimbursements Cash gifts, Cash gifts. Usaf Disaster relief, Disaster relief. Usaf Employer's emergency disaster fund, Employer's emergency disaster fund. Usaf Failure to file a claim, Failure to file a claim for reimbursement. Usaf Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. Usaf Related person, replacement property bought from, Buying replacement property from a related person. Usaf Repair costs, Cost of cleaning up or making repairs. Usaf Replacement cost, Replacement cost. Usaf Replacement period, Replacement Period Extension of, Extension. Usaf Replacement property, Replacement Property Advance payment, Advance payment. Usaf Basis adjustment to corporation's property, Basis adjustment to corporation's property. Usaf Basis of, Basis of replacement property. Usaf Main home, Main home replaced. Usaf In disaster area, Main home in disaster area. Usaf Postponement of gain, Replacement property acquired before return filed. Usaf Reporting gains and losses, Reporting a gain. Usaf , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. Usaf Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. Usaf Table 1, Table 1. Usaf Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. Usaf Personal-use property, Personal-use property. Usaf Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. Usaf State disaster relief grants for businesses, State disaster relief grants for businesses. Usaf Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. Usaf Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. Usaf When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. Usaf Mislaid or lost property, Mislaid or lost property. Usaf Proof of, Theft loss proof. Usaf When to deduct (Table 3), Table 3. Usaf When To Deduct a Casualty or Theft Loss When to report, Losses. Usaf Workbooks for listing property, Workbooks for casualties and thefts. Usaf Timber loss, Timber loss. Usaf W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. Usaf Prev  Up     Home   More Online Publications